Residency for individuals with recurring passive income of at least $1,500/month from foreign sources. Combined with Uruguay's 2026 tax holiday (10-year foreign income exemption), this is among the most tax-friendly programs in the Americas.

From Jan 1, 2026: Tax Holiday 2.0 exempts foreign-source capital income (dividends, interest, capital gains) for 10 years, or alternatively a flat 7% rate indefinitely. Income must be passive, documented, and certified by a Uruguayan public notary (escribano). Citizenship: 5 years for single applicants, 3 years if married or with Uruguayan children. Processing is slow (12-18 months) but can stay on temporary status while pending. No physical presence requirement to maintain residency, but 60 days/year recommended.

Uruguay also offers a digital nomad visa for remote workers:

• Uruguay Digital Nomad Permit (digital nomad visa)